ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 18, 2009 No. 843

About approval of the Regulations on procedure for receipt of the excise certificate, filling of the declaration on excises and accounting treatment for the excise goods shipped (exported) of the excise room

1. Approve, according to appendix, Regulations on procedure for receipt of the excise certificate, filling of the declaration on excises and accounting treatment for the excise goods shipped (exported) of the excise room.

2. This resolution becomes effective on January 1, 2010.

Approved by the Order of the Government of the Republic of Moldova of December 18, 2009 No. 843

Regulations on procedure for receipt of the excise certificate, filling of the declaration on excises and accounting treatment for the excise goods shipped (exported) of the excise room

1. This Provision establishes procedure for receipt of the excise certificate according to provisions of Article 126 of the Section IV of the Tax code, procedure for filling of the declaration on payment of excises according to part provisions (3) Article 127 of the Section IV of the Tax code and accounting treatment for the excise goods shipped (exported) of the excise room with compliance with part provisions (1) Article 127 of the Section IV of the Tax code.

I. Procedure for the requirement of the excise certificate

2. For receipt of the excise certificate the economic agents who are subject to registration as payers of excises address to the State Tax Administration in which they stay on the registry, with the statement for receipt of the excise standard certificate according to appendix No. 1.

3. For receipt of the excise certificate the economic agent specifies the name (surname and name), legal address and data on the license granted by competent authorities in the statement. In the column "Data on the License" for economic agents to whom several license types connected with conversion and/or production were issued (including realization) of excise goods, on each type of activity the license number, date of issue and effective period are specified.

4. The economic agents who are subject to registration as subjects of the taxation shall declare the excise room.

When declaring the excise room for all places existing in the excise room their type (the room, manufacture workshop, warehouse, etc.), the complete address, and also the name (surname, name) of the owner of the room declared as the excise room are separately determined.

In case the economic agent is the owner of the room, its name (surname, name) is specified.

In case the owner of the room declared as the excise room is other legal entity or physical person with which the economic agent has the signed employment contracts and/or leases, the name (surname, name) of the lessor or the lessor is specified. Data on the lessor or the lessor, its legal address, fiscal code, phone, and also the duration of the agreement of hiring or lease are provided by the economic agent below, under the excise room declared in the statement for receipt of the excise certificate.

5. In each application for the receipt of the excise certificate submitted in the State Tax Administration in the upper right corner the responsible inspector of taxes register the date of receipt of the statement, the name of the State Tax Administration where the statement, surname and name of the inspector, and also the entering number of the statement was adopted.

6. The economic agent encloses the scheme (plan) of placement of the excise room to the application for receipt of the excise certificate, and also informs the State Tax Administration specific forms and methods of check which application provides integrity of excise goods, including their shipment from one place of the excise room to another. These data register on the back of the statement for receipt of the excise certificate (providing rooms with protection; lack of possibility of penetration on the territory of the excise room of strangers, including at night; the procedure of documentation, accounting and check of excise goods in case of their shipment (export) out of limits of the excise room; availability of regulations on losses on production of excise goods; procedure for export of excise goods, etc.).

7. If the statement for receipt of the excise certificate contains the authentic and giving-in to check data, the State Tax Administration issues the excise standard certificate to the economic agent registered as the subject of the taxation.

II. Procedure for filling of the declaration on excises

9. The declaration on excises is filled in on the official form according to appendix No. 2 to this Provision.

10. In the declaration on excises the tax period, the name (surname, name) of the subject of the taxation, complete legal address, fiscal code and registration number of the excise certificate are specified (in case the declaring economic agent is registered as the subject of the taxation).

11. The declaration on excises consists of 10 columns which contain the following information:

1) in the heading "for tax period" the code in the following form is specified: P/NN/AAAA, where:

P - the code of frequency of submission of the declaration, is specified L (month);

NN - number of month, are specified values from 1 to 12;

AAAA - is specified year;

2) in column 1 the sequence number of the goods which are subject to taxation by excise is specified;

3) in column 2 the name of the shipped (exported) excise goods is specified;

5) in column 4 the account code according to budget classification of state revenues is specified;

6) the amount in kind is given in column 5 if the taxable basis is determined according to the Section IV of the Tax code, with indication of in brackets of the unit of measure noted in appendix to the Section IV of the Tax code;

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